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    <link:label xlink:type="resource" xlink:label="label_ReserveForA_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReserveForA" xml:lang="en" id="label_ReserveForA_5">Reserve for A</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForA" xlink:to="label_ReserveForA_5" xlink:title="label: ReserveForA to label_ReserveForA" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForA_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReserveForA" xml:lang="en" id="label_ReserveForA_6">Reserve for A</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForA" xlink:to="label_ReserveForA_6" xlink:title="label: ReserveForA to label_ReserveForA" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReserveForB" xlink:label="ReserveForB" xlink:title="ReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_6" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_ReserveForB" xml:lang="en" id="label_ReserveForB_6">Balance at the end of previous period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_6" xlink:title="label: ReserveForB to label_ReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_7" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_ReserveForB" xml:lang="en" id="label_ReserveForB_7">Balance at the end of current period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_7" xlink:title="label: ReserveForB to label_ReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReserveForB" xml:lang="en" id="label_ReserveForB_4">Reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_4" xlink:title="label: ReserveForB to label_ReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_4_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReserveForB" xml:lang="en" id="label_ReserveForB_4_2">Reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_4_2" xlink:title="label: ReserveForB to label_ReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_5" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReserveForB" xml:lang="en" id="label_ReserveForB_5">Reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_5" xlink:title="label: ReserveForB to label_ReserveForB" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReserveForBSSAbstract" xlink:label="ReserveForBSSAbstract" xlink:title="ReserveForBSSAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForBSSAbstract_3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReserveForBSSAbstract" xml:lang="en" id="label_ReserveForBSSAbstract_3">Reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForBSSAbstract" xlink:to="label_ReserveForBSSAbstract_3" xlink:title="label: ReserveForBSSAbstract to label_ReserveForBSSAbstract" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForBSSAbstract_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReserveForBSSAbstract" xml:lang="en" id="label_ReserveForBSSAbstract_5">Reserve for B-SS-abstract</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForBSSAbstract" xlink:to="label_ReserveForBSSAbstract_5" xlink:title="label: ReserveForBSSAbstract to label_ReserveForBSSAbstract" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForBSSAbstract_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReserveForBSSAbstract" xml:lang="en" id="label_ReserveForBSSAbstract_6">Reserve for B-SS-abstract</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForBSSAbstract" xlink:to="label_ReserveForBSSAbstract_6" xlink:title="label: ReserveForBSSAbstract to label_ReserveForBSSAbstract" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:label="ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:title="ChangesOfItemsDuringThePeriodReserveForBAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ChangesOfItemsDuringThePeriodReserveForBAbstract" xml:lang="en" id="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_2">Changes of items during the period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:to="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_2" xlink:title="label: ChangesOfItemsDuringThePeriodReserveForBAbstract to label_ChangesOfItemsDuringThePeriodReserveForBAbstract" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ChangesOfItemsDuringThePeriodReserveForBAbstract" xml:lang="en" id="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_5">Changes of items during the period-reserve for B-abstract</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:to="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_5" xlink:title="label: ChangesOfItemsDuringThePeriodReserveForBAbstract to label_ChangesOfItemsDuringThePeriodReserveForBAbstract" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ChangesOfItemsDuringThePeriodReserveForBAbstract" xml:lang="en" id="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_6">Changes of items during the period-reserve for B-abstract</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:to="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_6" xlink:title="label: ChangesOfItemsDuringThePeriodReserveForBAbstract to label_ChangesOfItemsDuringThePeriodReserveForBAbstract" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_TotalChangesOfItemsDuringThePeriodReserveForB" xlink:label="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:title="TotalChangesOfItemsDuringThePeriodReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_TotalChangesOfItemsDuringThePeriodReserveForB_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_TotalChangesOfItemsDuringThePeriodReserveForB" xml:lang="en" id="label_TotalChangesOfItemsDuringThePeriodReserveForB_2">Changes of items during the period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:to="label_TotalChangesOfItemsDuringThePeriodReserveForB_2" xlink:title="label: TotalChangesOfItemsDuringThePeriodReserveForB to label_TotalChangesOfItemsDuringThePeriodReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_TotalChangesOfItemsDuringThePeriodReserveForB_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_TotalChangesOfItemsDuringThePeriodReserveForB" xml:lang="en" id="label_TotalChangesOfItemsDuringThePeriodReserveForB_5">Total changes of items during the period-reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:to="label_TotalChangesOfItemsDuringThePeriodReserveForB_5" xlink:title="label: TotalChangesOfItemsDuringThePeriodReserveForB to label_TotalChangesOfItemsDuringThePeriodReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_TotalChangesOfItemsDuringThePeriodReserveForB_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_TotalChangesOfItemsDuringThePeriodReserveForB" xml:lang="en" id="label_TotalChangesOfItemsDuringThePeriodReserveForB_6">Total changes of items during the period-reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:to="label_TotalChangesOfItemsDuringThePeriodReserveForB_6" xlink:title="label: TotalChangesOfItemsDuringThePeriodReserveForB to label_TotalChangesOfItemsDuringThePeriodReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_TotalChangesOfItemsDuringThePeriodReserveForB_8" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_TotalChangesOfItemsDuringThePeriodReserveForB" xml:lang="en" id="label_TotalChangesOfItemsDuringThePeriodReserveForB_8">Total changes of items during the period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:to="label_TotalChangesOfItemsDuringThePeriodReserveForB_8" xlink:title="label: TotalChangesOfItemsDuringThePeriodReserveForB to label_TotalChangesOfItemsDuringThePeriodReserveForB" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ProvisionOfReserveForBReserveForB" xlink:label="ProvisionOfReserveForBReserveForB" xlink:title="ProvisionOfReserveForBReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBReserveForB_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ProvisionOfReserveForBReserveForB" xml:lang="en" id="label_ProvisionOfReserveForBReserveForB_2">Provision of reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBReserveForB" xlink:to="label_ProvisionOfReserveForBReserveForB_2" xlink:title="label: ProvisionOfReserveForBReserveForB to label_ProvisionOfReserveForBReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBReserveForB_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ProvisionOfReserveForBReserveForB" xml:lang="en" id="label_ProvisionOfReserveForBReserveForB_5">Provision of reserve for B-reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBReserveForB" xlink:to="label_ProvisionOfReserveForBReserveForB_5" xlink:title="label: ProvisionOfReserveForBReserveForB to label_ProvisionOfReserveForBReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBReserveForB_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ProvisionOfReserveForBReserveForB" xml:lang="en" id="label_ProvisionOfReserveForBReserveForB_6">Provision of reserve for B-reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBReserveForB" xlink:to="label_ProvisionOfReserveForBReserveForB_6" xlink:title="label: ProvisionOfReserveForBReserveForB to label_ProvisionOfReserveForBReserveForB" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReversalOfReserveForBReserveForB" xlink:label="ReversalOfReserveForB" xlink:title="ReversalOfReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForB_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReversalOfReserveForB" xml:lang="en" id="label_ReversalOfReserveForB_2">Reversal of reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForB" xlink:to="label_ReversalOfReserveForB_2" xlink:title="label: ReversalOfReserveForB to label_ReversalOfReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForB_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReversalOfReserveForB" xml:lang="en" id="label_ReversalOfReserveForB_5">Reversal of reserve for B-reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForB" xlink:to="label_ReversalOfReserveForB_5" xlink:title="label: ReversalOfReserveForB to label_ReversalOfReserveForB" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForB_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReversalOfReserveForB" xml:lang="en" id="label_ReversalOfReserveForB_6">Reversal of reserve for B-reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForB" xlink:to="label_ReversalOfReserveForB_6" xlink:title="label: ReversalOfReserveForB to label_ReversalOfReserveForB" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ProvisionOfReserveForBREBF" xlink:label="ProvisionOfReserveForBREBF" xlink:title="ProvisionOfReserveForBREBF"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBREBF_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ProvisionOfReserveForBREBF" xml:lang="en" id="label_ProvisionOfReserveForBREBF_2">Provision of reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBREBF" xlink:to="label_ProvisionOfReserveForBREBF_2" xlink:title="label: ProvisionOfReserveForBREBF to label_ProvisionOfReserveForBREBF" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBREBF_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ProvisionOfReserveForBREBF" xml:lang="en" id="label_ProvisionOfReserveForBREBF_5">Provision of reserve for B-REBF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBREBF" xlink:to="label_ProvisionOfReserveForBREBF_5" xlink:title="label: ProvisionOfReserveForBREBF to label_ProvisionOfReserveForBREBF" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBREBF_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ProvisionOfReserveForBREBF" xml:lang="en" id="label_ProvisionOfReserveForBREBF_6">Provision of reserve for B-REBF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBREBF" xlink:to="label_ProvisionOfReserveForBREBF_6" xlink:title="label: ProvisionOfReserveForBREBF to label_ProvisionOfReserveForBREBF" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReversalOfReserveForBREBF" xlink:label="ReversalOfReserveForBREBF" xlink:title="ReversalOfReserveForBREBF"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBREBF_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReversalOfReserveForBREBF" xml:lang="en" id="label_ReversalOfReserveForBREBF_2">Reversal of reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBREBF" xlink:to="label_ReversalOfReserveForBREBF_2" xlink:title="label: ReversalOfReserveForBREBF to label_ReversalOfReserveForBREBF" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBREBF_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReversalOfReserveForBREBF" xml:lang="en" id="label_ReversalOfReserveForBREBF_5">Reversal of reserve for B-REBF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBREBF" xlink:to="label_ReversalOfReserveForBREBF_5" xlink:title="label: ReversalOfReserveForBREBF to label_ReversalOfReserveForBREBF" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBREBF_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReversalOfReserveForBREBF" xml:lang="en" id="label_ReversalOfReserveForBREBF_6">Reversal of reserve for B-REBF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBREBF" xlink:to="label_ReversalOfReserveForBREBF_6" xlink:title="label: ReversalOfReserveForBREBF to label_ReversalOfReserveForBREBF" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ProvisionOfReserveForBRE" xlink:label="ProvisionOfReserveForBRE" xlink:title="ProvisionOfReserveForBRE"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBRE_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ProvisionOfReserveForBRE" xml:lang="en" id="label_ProvisionOfReserveForBRE_2">Provision of reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBRE" xlink:to="label_ProvisionOfReserveForBRE_2" xlink:title="label: ProvisionOfReserveForBRE to label_ProvisionOfReserveForBRE" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBRE_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ProvisionOfReserveForBRE" xml:lang="en" id="label_ProvisionOfReserveForBRE_5">Provision of reserve for B-RE</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBRE" xlink:to="label_ProvisionOfReserveForBRE_5" xlink:title="label: ProvisionOfReserveForBRE to label_ProvisionOfReserveForBRE" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBRE_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ProvisionOfReserveForBRE" xml:lang="en" id="label_ProvisionOfReserveForBRE_6">Provision of reserve for B-RE</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBRE" xlink:to="label_ProvisionOfReserveForBRE_6" xlink:title="label: ProvisionOfReserveForBRE to label_ProvisionOfReserveForBRE" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReversalOfReserveForBRE" xlink:label="ReversalOfReserveForBRE" xlink:title="ReversalOfReserveForBRE"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBRE_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReversalOfReserveForBRE" xml:lang="en" id="label_ReversalOfReserveForBRE_2">Reversal of reserve for B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBRE" xlink:to="label_ReversalOfReserveForBRE_2" xlink:title="label: ReversalOfReserveForBRE to label_ReversalOfReserveForBRE" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBRE_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReversalOfReserveForBRE" xml:lang="en" id="label_ReversalOfReserveForBRE_5">Reversal of reserve for B-RE</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBRE" xlink:to="label_ReversalOfReserveForBRE_5" xlink:title="label: ReversalOfReserveForBRE to label_ReversalOfReserveForBRE" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBRE_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReversalOfReserveForBRE" xml:lang="en" id="label_ReversalOfReserveForBRE_6">Reversal of reserve for B-RE</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBRE" xlink:to="label_ReversalOfReserveForBRE_6" xlink:title="label: ReversalOfReserveForBRE to label_ReversalOfReserveForBRE" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_LossOnCEL" xlink:label="LossOnCEL" xlink:title="LossOnCEL"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCEL_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LossOnCEL" xml:lang="en" id="label_LossOnCEL_2">Loss on C</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCEL" xlink:to="label_LossOnCEL_2" xlink:title="label: LossOnCEL to label_LossOnCEL" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCEL_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_LossOnCEL" xml:lang="en" id="label_LossOnCEL_5">Loss on C-EL</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCEL" xlink:to="label_LossOnCEL_5" xlink:title="label: LossOnCEL to label_LossOnCEL" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCEL_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_LossOnCEL" xml:lang="en" id="label_LossOnCEL_6">Loss on C-EL</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCEL" xlink:to="label_LossOnCEL_6" xlink:title="label: LossOnCEL to label_LossOnCEL" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_LossOnCOpeCF" xlink:label="LossOnCOpeCF" xlink:title="LossOnCOpeCF"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCOpeCF_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LossOnCOpeCF" xml:lang="en" id="label_LossOnCOpeCF_2">Loss on C</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCOpeCF" xlink:to="label_LossOnCOpeCF_2" xlink:title="label: LossOnCOpeCF to label_LossOnCOpeCF" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCOpeCF_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_LossOnCOpeCF" xml:lang="en" id="label_LossOnCOpeCF_5">Loss on C-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCOpeCF" xlink:to="label_LossOnCOpeCF_5" xlink:title="label: LossOnCOpeCF to label_LossOnCOpeCF" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCOpeCF_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_LossOnCOpeCF" xml:lang="en" id="label_LossOnCOpeCF_6">Loss on C-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCOpeCF" xlink:to="label_LossOnCOpeCF_6" xlink:title="label: LossOnCOpeCF to label_LossOnCOpeCF" use="optional" priority="0" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_PaymentForLossOnCOpeCF" xlink:label="PaymentForLossOnCOpeCF" xlink:title="PaymentForLossOnCOpeCF"/>
    <link:label xlink:type="resource" xlink:label="label_PaymentForLossOnCOpeCF_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_PaymentForLossOnCOpeCF" xml:lang="en" id="label_PaymentForLossOnCOpeCF_2">Payment for loss on C</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentForLossOnCOpeCF" xlink:to="label_PaymentForLossOnCOpeCF_2" xlink:title="label: PaymentForLossOnCOpeCF to label_PaymentForLossOnCOpeCF" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_PaymentForLossOnCOpeCF_5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_PaymentForLossOnCOpeCF" xml:lang="en" id="label_PaymentForLossOnCOpeCF_5">Payment for loss on C-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentForLossOnCOpeCF" xlink:to="label_PaymentForLossOnCOpeCF_5" xlink:title="label: PaymentForLossOnCOpeCF to label_PaymentForLossOnCOpeCF" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_PaymentForLossOnCOpeCF_6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_PaymentForLossOnCOpeCF" xml:lang="en" id="label_PaymentForLossOnCOpeCF_6">Payment for loss on C-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentForLossOnCOpeCF" xlink:to="label_PaymentForLossOnCOpeCF_6" xlink:title="label: PaymentForLossOnCOpeCF to label_PaymentForLossOnCOpeCF" use="optional" priority="0" order="1.0"/>
  </link:labelLink>
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